According to code 48-5-42 Exempt Personal Property, all personal clothing and effects, household furniture, furnishings, equipment, appliances, and other personal property used within the home - if not held for sale, rental or other commercial use - shall be exempt from all ad valorem taxation. All tools and implements of trade of manual laborers shall be exempt from all ad valorem taxation in an amount not to exceed $2,500 in actual value, and all domestic animals shall be exempt from all ad valorem taxation in an amount not to exceed $300 in actual value.The intent of code section 48-5-42.1 Personal Property Tax Exemption for Property Valued at $7,500 or Less, is to exempt from the payment of ad valorem taxation certain tangible personal property in which the tax due does not exceed the reasonable cost of administering and collecting the tax. All tangible personal property of a taxpayer, except motor vehicles, trailers, and mobile homes, shall be exempt from all ad valorem taxation if the actual fair market value of the total amount of taxable tangible personal property owned by the taxpayer within the county, as determined by the board of tax assessors, does not exceed $7,500.